Death and taxes.

Abstract:

:Tax incentives can provide a large financial impetus to change behavior. Current U.S. law establishes a substantial discontinuity in the amount of estate tax that many patients will have to pay in 2010: During this year only, the tax rate drops to zero. This article discusses concerns regarding the sharp change in tax rate and the incentives it creates for persons who are nearing the end of life and provides estimates of the number of people affected by this issue.

journal_name

Ann Intern Med

authors

Mendenhall GS

doi

10.7326/0003-4819-149-11-200812020-00010

subject

Has Abstract

pub_date

2008-12-02 00:00:00

pages

822-4

issue

11

eissn

0003-4819

issn

1539-3704

pii

149/11/822

journal_volume

149

pub_type

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